ACCOUNTING-BASED EARNINGS MANAGEMENT AND REAL ACTIVITIES MANIPULATION A Dissertation Presented to The Academic Faculty by Wei Yu In Partial Fulfillment of the Requirements for the Degree Doctor of Philosophy in the School of Management Georgia Institute of Technology August 2008 Copyright 2008 by Wei Yu 3327682 Copyright 2008 by Yu‚ Wei All rights reserved 2008 3327682 ACCONTING-BASED EARNINGS MANAGEMENT AND REAL ACTIVITIES MANIPULATION Approved by: Dr
Premium Audit External auditor
GENERAL DISTRIBUTION OCDE/GD(96)102 THE KNOWLEDGE-BASED ECONOMY ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT Paris 1996 Copyright OECD‚ 1996 Applications for permission to reproduce or translate all or part of this material should be made to: Head of Publications Service‚ OECD‚ 2 rue André Pascal‚ 75775 Paris‚ Cedex 16‚ France. 2 FOREWORD The OECD economies are increasingly based on knowledge and information. Knowledge is now recognised as the driver of productivity
Premium Knowledge management Economics Economy
Accounting and Corporate Finance‚ Kuiperskaai 55/E‚ 9000 Ghent‚ Belgium. Email: Gerrit.Sarens@UGent.be‚ Phone: +32 9 264 35 66‚ Fax: +32 9 264 35 88. Acknowledgment: We appreciate the comments and suggestions on earlier drafts of this paper received from Andrew Chambers (London South Bank University)‚ Rogier Deumes (University of Maastricht)‚ Abigail Levrau (Vlerick Leuven Gent Management School)‚ Tom Baelden (Vlerick Leuven Gent Management School)‚ Ann Vanstraelen (University of Antwerp and University
Premium Risk management Internal control Internal audit
A1. Introduction/Potential Ethical Dilemmas Jamilah Shah arrived at the hospital after collapsing. Once testing was completed‚ it was determined that Jamilah suffered from a heart attack. A decision regarding whether further treatment is going to be done needs to be made quickly‚ but before a decision can be made‚ all aspects of her health and quality of life need to be assessed/considered. Many potential ethical dilemmas exist in this situation. These include disagreeing opinions between the healthcare
Premium Patient Physician Medicine
A resource based economy is a holistic socio-economic system in which all goods are available without the use of money and its derivitives. All resources become the common heritage of all of the inhabitants. It would utilize existing resources to enhance the lives of the total population by producing all necessities of life and providing a high standard of living for all. It uses technology to overcome scarce resources by applying clean sources of energy‚ cybernation‚ designing energy-efficient
Premium Renewable energy City Water
What is an ethical dilemma? When trying to figure the answer the smartest thing to do would be to break down both of the words. Ethical means being in line with what is right and what is wrong. A dilemma is a problem offering two possibilities. So‚ putting those together‚ an ethical dilemma is a situation when someone is faced with two options to a situation‚ neither option is particularly right or wrong. It is usually a conflict that tests your morals. As it says in the book‚ "When there is no clear
Premium Morality Ethics Education
Addressing end-of-life measures is a common ethical issue that nurses experience on a daily basis‚ especially nurses who work in the critical care setting. Ethical concerns dealing with this particular type of care normally revolves around the interest of patients‚ commonly known as autonomy or self-determination. The Code of Ethics defines autonomy and self-determination as the philosophical basis for informed consent in healthcare giving the patient the right to determine what healthcare measures
Premium Ethics Patient Death
Ethical decision making: A dilemma Ethical issues have greatly transformed in our lives since the great Enron‚ Xerox and other huge corporations proposed big profits showing earnings of billions of dollars and yet in reality facing bankruptcy. These corporations faced great trouble with the federals and state for manipulating financial statements. But not only corporations can be blamed on this‚ accounting firms were involved in this as much as the corporations were. With the business stand
Premium Business ethics Enron Ethics
Pellegrino states‚ in the Virtuous Physician and the Ethics of Medicine “that in most professional ethical codes‚ virtue and duty-based ethics are intermingled.” He is explaining how in both codes the medical professional is looking to the best interest of others‚ virtuously the patient. Virtue-based ethics is considered doing what is right not just because you are told to but because it is right. Duty-based ethics is the obligation and laws a person is expected to abide by with others. When a person
Premium Ethics Medicine Health care
scenario‚ Jamilah Shah‚ a 90-year-old Turkish immigrant who speaks basic English‚ was admitted to the hospital after collapsing in her bed in an ECF. Tests and labs show that Jamilah had a heart attack. She has no advanced directives on file and her youngest son‚ Bashir‚ is her emergency contact. The healthcare team is divided on how to proceed with treatment‚ as Bashir is requesting only comfort care‚ while her social service worker is advocating for medical intervention based on their duty of care and
Premium